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Taxes Covered

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Full Text of the Document

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....s political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of ....

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Full Text of the Document

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....ase of the Republic of Indonesia: the income tax; (hereinafter referred to as "Indonesian tax"). 4. The Agreement shall also apply to any identical or substantially similar taxes that a....